30 paragraphs found
When the audited financial report is included in other documents subsequent to the issuance of the financial report (other than annual reports that would be within the scope of ASA 720 ), the auditor may have additional responsibilities relating to …
As explained in ASA 210, the terms of the audit engagement include the agreement of management to inform the auditor of facts that may affect the financial report, of which management may become aware during the period from the date of the auditor’s …
While the auditor has no obligation to perform any audit procedures regarding the financial report after the date of the auditor’s report but before the date the financial report is issued, ASA 720 contains requirements and guidance with respect to other …
The auditor’s obligations regarding other information received after the date of the auditor’s report are addressed in ASA 720 . While the auditor has no obligation to perform any audit procedures regarding the financial report after the financial report …
After the financial report has been issued, the auditor has no obligation to perform any audit procedures regarding such financial report. However, if, after the financial report has been issued, a fact becomes known to the auditor that, had it been …
… perform the procedures required by paragraph 6 of this Auditing Standard so that they cover the period from the …
… on subsequent events required in paragraph 11(b)(i) of this Auditing Standard to that amendment. In such cases, the …
The auditor has no obligation to perform any audit procedures regarding the financial report after the date of the auditor’s report. However, if, after the date of the auditor’s report but before the date the financial report is issued, a fact becomes …
The auditor’s report cannot be dated earlier than the date on which the auditor has obtained sufficient appropriate audit evidence on which to base the opinion on the financial report including evidence that all the financial statements that comprise the …
The objectives of the auditor are: To obtain sufficient appropriate audit evidence about whether events occurring between the date of the financial report and the date of the auditor’s report that require adjustment of, or disclosure in, the financial …